{
  "url": "https://openlegislation.uk/finance-act-2014/section-83",
  "json_url": "https://openlegislation.uk/finance-act-2014/section-83.json",
  "legislation": "ukpga/2014/26",
  "legislation_title": "Finance Act 2014",
  "legislation_url": "https://openlegislation.uk/finance-act-2014",
  "path": "section/83",
  "kind": "section",
  "number": "83",
  "heading": "VED rates: use for exceptional loads, rigid goods vehicles and tractive units",
  "text": "(1) Schedule 1 to VERA 1994 (annual rates of duty) is amended as follows.\n(2) In paragraph 6(2A)(a) (vehicles used for exceptional loads which do not satisfy reduced pollution requirements), for “£2,585” substitute “ £1,585 ”.\n(3) In paragraph 9 (rigid goods vehicles which do not satisfy reduced pollution requirements), for the table in sub-paragraph (1) substitute—\n“\nRevenue weight of vehicle\nRate\n(1)\n(2)\n(3)\n(4)\n(5)\nExceeding\nNot exceeding\nTwo axle vehicle\nThree axle vehicle\nFour or more axle vehicle\nkgs\nkgs\n£\n£\n£\n3,500\n7,500\n165\n165\n165\n7,500\n11,999\n200\n200\n200\n11,999\n14,000\n95\n95\n95\n14,000\n15,000\n105\n95\n95\n15,000\n19,000\n300\n95\n95\n19,000\n21,000\n300\n125\n95\n21,000\n23,000\n300\n210\n95\n23,000\n25,000\n300\n300\n210\n25,000\n27,000\n300\n300\n300\n27,000\n44,000\n300\n300\n560\n”\n(4) In paragraph 9(3) (rigid goods vehicles over 44,000 kgs which do not satisfy the reduced pollution requirements), for “£2,585” substitute “ £1,585 ”.\n(5) For the italic heading immediately before paragraph 9 substitute “ Rigid goods vehicles exceeding 3,500 kgs revenue weight ”.\n(6) In paragraph 11(1) (tractive units which do not satisfy reduced pollution requirements)—\n(a) for “table” substitute “ tables ”, and\n(b) for the table substitute—\n“\nTable 1\nTractive unit with two axles\nRevenue weight of vehicle\nRate\n(1)\n(2)\n(3)\n(4)\n(5)\nExceeding\nNot exceeding\nAny no of semi-trailer axles\n2 or more semi-trailer axles\n3 or more semi-trailer axles\nkgs\nkgs\n£\n£\n£\n3,500\n11,999\n165\n165\n165\n11,999\n22,000\n80\n80\n80\n22,000\n23,000\n84\n80\n80\n23,000\n25,000\n151\n80\n80\n25,000\n26,000\n265\n100\n80\n26,000\n28,000\n265\n146\n80\n28,000\n31,000\n300\n300\n80\n31,000\n33,000\n560\n560\n210\n33,000\n34,000\n560\n609\n210\n34,000\n38,000\n690\n690\n560\n38,000\n44,000\n850\n850\n850\nTable 2\nTractive unit with three or more axles\nRevenue weight of vehicle\nRate\n(1)\n(2)\n(3)\n(4)\n(5)\nExceeding\nNot exceeding\nAny no of semi-trailer axles\n2 or more semi-trailer axles\n3 or more semi-trailer axles\nkgs\nkgs\n£\n£\n£\n3,500\n11,999\n165\n165\n165\n11,999\n25,000\n80\n80\n80\n25,000\n26,000\n100\n80\n80\n26,000\n28,000\n146\n80\n80\n28,000\n29,000\n210\n80\n80\n29,000\n31,000\n289\n80\n80\n31,000\n33,000\n560\n210\n80\n33,000\n34,000\n609\n300\n80\n34,000\n36,000\n609\n300\n210\n36,000\n38,000\n690\n560\n300\n38,000\n44,000\n850\n850\n560\n”\n(7) In paragraph 11(3) (tractive units above 44,000 kgs which do not satisfy reduced pollution requirements), for “£2,585” substitute “ £1,585 ”.\n(8) In paragraph 11C(2) (tractive units: special cases)—\n(a) omit “Subject to paragraph 11D,”, and\n(b) in paragraph (a), for “£650” substitute “ £10 ”.\n(9) Omit paragraph 11D (vehicles without road friendly suspension) and the italic heading before it.\n(10) The amendments made by this section have effect in relation to licences taken out on or after 1 April 2014.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2014/26/section/83",
    "retrieved_at": "2026-10-29T09:07:29.129035+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}